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食品开票属于什么大类
释义
法律分析:
食品发票属于商品零售发票归国税管,餐饮发票归地税管。
法律依据:
《增值税专用发票使用规定》 第二十条 同时具有下列情形的,为本规定所称作废条件:
(一)收到退回的发票联、抵扣联时间未超过销售方开票当月。
(二)销售方未抄税并且未记账。
(三)购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。
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更新时间:2025/11/25 22:23:43